40edo is more accurate on the 2.9.5.21.33.13.51.19 2*40 subgroup, where it offers the same tuning as 80edo, and tempers out the same commas. It is also the first equal temperament to approximate both the 23rd and 19th harmonic, by tempering out the 9 cent comma to 4-edo, with 10 divisions therein.
40edo is more accurate on the 2.9.5.21.33.13.51.19 2*40 subgroup, where it offers the same tuning as 80edo, and tempers out the same commas. It is also the first equal temperament to approximate both the 23rd and 19th harmonic, by tempering out the 9 cent comma to 4-edo, with 10 divisions therein.